Brazil INSS table 2026: how the payroll deduction works

In 2026, employees, domestic workers and casual workers pay 7.5% up to R$1,621.00; 9% from R$1,621.01 to R$2,902.84; 12% from R$2,902.85 to R$4,354.27; and 14% from R$4,354.28 to R$8,475.55. The figures apply from the January 2026 competence and come from Interministerial Ordinance MPS/MF No. 13 of 9 January 2026.

• INSS: monthly contribution table (gov.br)
• Interministerial Ordinance MPS/MF No. 13/2026 (gov.br/previdencia)

Apply each rate only to the part of the salary that falls inside its bracket, then add the results. The full brackets are R$1,621.00, R$1,281.84, R$1,451.43 and R$4,121.28. If the salary ends before a bracket does, only the remainder counts. The total is rounded to cents at the end.

The ceiling is R$8,475.55: anyone earning that much or more always contributes on that amount. Adding the four full brackets, the 2026 maximum deduction is R$988.09. A R$20,000 salary and a R$8,475.55 salary pay the same employee INSS.

On a R$3,000 salary, INSS is R$248.60. Bracket 1: 7.5% of R$1,621.00 = R$121.575. Bracket 2: 9% of R$1,281.84 = R$115.3656. Bracket 3: 12% of the remaining R$97.16 (3,000 − 2,902.84) = R$11.6592. The sum is R$248.5998, or R$248.60 rounded.

The effective rate is 8.29%, well below the 12% of the bracket the salary reaches. If you round each bracket before adding, the total becomes R$248.61. CalculaBR rounds only at the end, so it may differ by one centavo from other calculators and from your payslip.

To check your own salary, use the INSS 2026 calculator. To see what is left after INSS and income tax, use the net salary calculator.

According to INSS, someone with two employment contracts adds the pay together to find the bracket, up to the ceiling. The 13th salary is not part of that sum: the table is applied to its value separately. The site's calculator assumes a single salary and does not make these adjustments.

The progressive table applies only to employees, domestic workers and casual workers. Self-employed and voluntary contributors pay 20% (R$324.20 to R$1,695.11). The simplified plan pays 11% of the minimum wage (R$178.31), and MEI and low-income voluntary contributors pay 5% (R$81.05).

Applying the bracket rate to the whole salary is the most common mistake: 12% of R$3,000 is R$360.00, but the correct deduction is R$248.60. Another is ignoring the ceiling, which means a R$20,000 salary pays R$988.09, not 14% of the total. Finally, INSS and income tax are separate calculations: INSS can be deducted from the income-tax base, but does not replace it.